2019 Budget in Brief Hamilton County, Ohio

Board of County Commissioners Denise Driehaus Todd Portune Stephanie Summerow Dumas

County Administrator Jeff Aluotto About the Cover

The 2019 Budget in Brief cover showcases six Hamilton County entities that celebrated milestone anniversaries during 2018.

Anderson Township The Banks 225 Years 10 Years Situated on both the A working Ohio River and the partnership Little Miami Scenic between River, Anderson is the City of noted for its high qual‐ Cincinnati and Hamilton County, The Banks ity of life, exceptional Public Partnership ensures timely, safe, public services, excel‐ efficient, and inclusive management of the lent schools, parks, and public infrastructure of the riverfront proj‐ riverside entertain‐ ect. Reds CEO Bob Castellini (chair of the ment. This tree‐lined community celebrat‐ Joint Banks Steering Committee), marked ed in 2018 with special events, banners, a 10 years since the groundbreaking at The series of videos, and a pictorial book. Banks with children born in April 2008.

Cincinnati Cincinnati Observatory Shakespeare 175 Years Company Known as ‘The 25th Season Birthplace of A professional American theatre company Astronomy,’ dedicated to the Observato‐ bringing Shakes‐ ry is a fully functioning 19th century obser‐ peare and the classics to life for audiences vatory and a National Historic Landmark of all ages, CSC relocated in 2017 to the used daily by the public and amateur Otto M. Budig Theater in Over‐the‐Rhine. astronomers, civic organizations, teachers, Each year, its education and outreach students, and history buffs in the study and programs reach over 50,000 young people practice of 21st century astronomy. and under‐served community members.

HOME Village of Cincinnati Cleves 50 Years 200 Years The mission of Established in HOME (Housing 1818, Cleves Opportunities is located Made Equal) is to eliminate illegal discrimi‐ in western nation in housing and promote stable Hamilton County, 16 miles west of down‐ integrated communities. HOME services town Cincinnati. Sitting along the banks of help prevent homelessness and educate the Great Miami River with convenient tenants and landlords about their rights access from US 50 and SR 128, the Village and responsibilities through an enforce‐ is named for John Cleves Symmes, a dele‐ ment team, tenant advocates, a mobility gate to the Continental Congress who lived program, and education/outreach courses. here and laid out the original town sites. About Hamilton County

Hamilton County covers 414 square miles in the south‐ western corner of the State of Ohio. Located on the OHIO Ohio River, with its county seat in Cincinnati, Hamilton is the third most populous county in the State.

Established in 1790, the County was only the second to be carved out of the Northwest Territory. It predated Ohio statehood by 13 years and its boundaries included one‐eighth of what is now Ohio.

Cincinnati was the population center of Hamilton County until the industrial era, when the city’s Cities residents began to spread to the Blue Ash 12,199 Montgomery 10,746 suburbs. The city contained 80% Cheviot 8,292 Mt. Healthy 6,063 of the County’s population in the Cincinnati 301,301 North College Hill 9,309 Deer Park 5,679 Norwood 19,870 1900 census, but currently only Forest Park 18,690 Reading 10,260 37% of the population resides in Harrison 11,300 Sharonville* 11,376 Cincinnati. Indian Hill 5,874 Springdale 11,213 Loveland* 9,899 Wyoming 8,536 Madeira 9,149 Total 469,778 Government Structure Milford* 22 County commissioners make up Villages the general administrative body Addyston 944 Lincoln Heights 3,334 Amberley Village 3,778 Lockland 3,462 for county government. They hold Arlington Heights 740 Mariemont 3,433 authority for government taxing, Cleves 3,422 Newtown 2,662 budgeting, appropriating, and Elmwood Place 2,194 North Bend 867 Evendale 2,864 Silverton 4,753 purchasing; and they hold title to Fairfax 1,707 St. Bernard 4,363 county property. In addition, eight Glendale 2,180 Terrace Park 2,289 other elected officials, the judici‐ Golf Manor 3,532 Woodlawn 3,298 Greenhills 3,597 Total 53,419 ary, and several independent commissions possess executive Townships authority for their offices. Anderson 43,969 Miami 10,807 Colerain 59,217 Springfield 36,572 Columbia 4,502 Sycamore 19,422 In 1963, the Hamilton County Crosby 2,808 Symmes 14,876 Board of Commissioners created Delhi 29,686 Whitewater 5,477 the appointed office of County Green 59,042 Total 290,625 Harrison 4,247 Administrator to manage Board policies and prepare the Population by Jurisdiction. The total County population is 813,822 (per 2017 census estimates). County budget. Populations for cities with an asterisk (*) above include only those portions within Hamilton County.

1 Treasurer Clerk of Courts

Court of Sheriff I Z E N S O C I T F Appeals

Court of Recorder Common Pleas

Prosecuting Domestic Attorney Relations Court

H Engineer A Y Juvenile Court M T I U N L T O N C O

Coroner Municipal Court

Auditor Elected Probate Court Officials

Board of County Commissioners

Departments under the jurisdiction of the Board

County Administrator County Human Communications Environmental Appointed by the Board Facilities Resources Center Services

County Administration Job and Family Services (JFS) Planning + Development

County services for which the Board of County Commissioners is solely responsible Board of Building Appeals Earthworks Appeals Board Paul Brown Stadium Board of Building Standards Economic Inclusion Advisory Council Oral Health Coalition Board of Zoning Appeals Great American Ball Park Office of Reentry Commission on Women and Girls Hospital Commission Storm Drainage Appeals Community Development Advisory JFS Planning Commission Rural Zoning Commission Committee Local Corrections Planning Board Tax Incentive Review Council Dog Warden Metropolitan Sewer District Tax Levy Review Committee

County services for which the Board of County Commissioners shares responsibility Board of Elections Hamilton County Heroin Coalition Records Commission Board of Revision Investment Advisory Committee Regional Economic Development Initiative Cincinnati Area Geographic Information Integrating Committee (District 2) Regional Planning Commission System (CAGIS) Land Reutilization Corporation River City Correctional Facility Cincinnati Metropolitan Housing Authority Law Library Resources Board Soil and Water Conservation District Cincinnati Zoo and Botanical Gardens Mental Health and Recovery Services Recycling and Solid Waste District County Law Enforcement Applied Miami Valley Resource Conservation and Southwest Ohio Regional Transit Regionally (CLEAR) Development Council Authority Community Action Agency OH‐KY‐IN Regional Council of Stormwater District Oversight Board Community Improvement Corporation Governments Transportation Improvement District Convention Facilities Authority Port of Greater Cincinnati Development Union Terminal Restoration Developmental Disabilities Services Board Authority Veterans Service Commission Elderly Services Program Advisory Council Public Defender Commission Volunteer Peace Officers’ Dependents Emergency Management Agency Public Health District Fund Family and Children First Council Public Library of Cincinnati and Hamilton Workforce Investment Board Hamilton County Development Company County

Organization Chart Hamilton County’s judges and other elected officials (grouped around the citizens at the top of the chart) are independent administrators of their departments. The Board of County Commissioners (BOCC), and the County Administrator as its representative, have direct jurisdic‐ tion over the seven areas beneath the Board. The BOCC also has sole responsibility for the entities grouped in the next box and shares responsibility for the services in the box at the bottom of the chart.

2 Budget Structure The accounts of the County are 2019 Budget organized on the basis of funds. General vs. Restricted Funds Fund accounting restricts revenue according to its intended purpose and is used to comply with legal Restricted and contractual provisions. Funds Revenue collected in the County’s $1.01B* general fund can be used for any purpose (and much of the budget process is focused on this fund), but the general fund comprises only 18% of the total County budget in 2019. The other 82% is General in 100+ restricted funds (including Fund grants), where dedicated revenue $239.2M sources may be used only for Grant Funds legally permissible expenses. $56.9M The total Hamilton County operat‐ ing budget appropriated by the Board of County Commissioners for 2019 is $1.31 billion. The budget is composed of the following categories of expenses: • $353.6 million is in tax levy funds, including the eight property tax levies (pages 14‐15) and the Union Terminal sales tax levy (spotlight on page 12). • $239.2 million is the County’s general fund (pages 4‐9). • $219.9 million is the Metropolitan Sewer District (page 13). • $156.3 million is Job and Family Services programs not supported by the Children’s Services property tax levy, including grant funds (page 13). • $92.5 million is riverfront and stadium expenses (page 10). • $56.9 million is state and federal grant funding. (Grant budgets are not addressed in this brief because they operate on different fiscal years.) • $57.1 million is employee health and workers’ compensation insurance. • $34.7 million is the Engineer’s office for road and bridge maintenance. • $11.9 million is debt service on County capital improvements. • That leaves $86.8 million for all other expenses, across 50 other funds. (Restricted fund budgets are summarized on page 10.)

The County Commissioners strive to achieve a budget that is structurally balanced, that is, on‐going revenues meet or exceed on‐going expenditures in each fund.

The fiscal year for all counties in Ohio is January 1 to December 31.

*Includes a $30.6M JFS grant not included on page 10.

3 2019 General Fund Budget

Function/Department Revenues Expenses Employees Public Safety Sheriff 19,375,500 75,026,991 830.00 Prosecutor 2,159,850 13,808,919 181.86 Communications Center (9‐1‐1 Subsidy) ‐‐ 5,162,246 ‐‐ 1 Coroner 1,188,750 4,875,139 49.26 Dog Warden (Subsidy) ‐‐ 1,200,000 ‐‐ 1 Emergency Management (Subsidy) ‐‐ 590,000 ‐‐ 1 Heroin Coalition (Subsidy) ‐‐ 15,000 ‐‐ 1 Judicial Juvenile Court 2,792,300 19,705,457 248.69 Public Defender 8,675,467 19,437,364 146.00 Clerk of Courts 12,602,930 11,887,757 177.00 Probation 553,344 8,441,686 107.14 Court of Common Pleas ‐‐ 8,416,464 64.75 Municipal Court 143,287 5,586,579 94.50 Court of Domestic Relations 156,200 3,431,368 52.60 Probate Court 1,944,986 3,330,429 39.51 Court Reporters ‐‐ 2,378,665 38.00 Court of Appeals ‐‐ 46,445 ‐‐ 2 General Government County Facilities 143,686 13,836,437 75.50 Board of Elections 27,500 8,403,667 44.40 Non‐Departmentals 5,371,330 5,226,676 2.90 Commissioners and County Administration 45,300 4,187,371 46.80 Auditor 159,197,523 2,077,427 17.55 Communications Center ‐ Telecommunications 60,000 1,315,357 6.58 Recorder 2,733,927 1,182,032 19.00 Treasurer 14,508,000 1,086,573 6.20 Contracts & Subsidies ‐‐ 300,500 ‐‐ 1 Public Works Metropolitan Sewer District (Oversight) 4,049,827 4,049,477 2.65 3 Planning and Development 3,182,800 2,848,830 38.25 County Engineer (Tax Mapping Subsidy) ‐‐ 435,862 ‐‐ 1 Soil and Water Conservation District (Subsidy) 90,000 250,000 ‐‐ 1 Debt Service 34,000 6,534,000 ‐‐ Economic Development 250,493 2,246,561 ‐‐ 1 Social Services Veterans Service Commission 210,000 1,267,237 11.15 Job and Family Services (Subsidy) ‐‐ 617,577 ‐‐ 1 Total General Fund $239,497,000 $239,206,090 2,300.29

1 Personnel in these areas are accounted for in a restricted fund or are employees of a contracted agency. The Contracts & Subsidies entry includes information technology contracts ($234,000), and subsidies for Re‐entry ($48,500), and OSU Extension ($18,000). 2 Court of Appeals staff are employees of the State of Ohio. 3 The Metropolitan Sewer District budget is discussed in restricted funds, on pages 10‐13.

4 General Fund Budget Summary For 2019, the general fund budget is $239.2 million, a $1.8 million (0.75%) decrease from the 2018 budget. It represents a $4.7 million (1.9%) decrease from actual expenses in 2018. The 2019 budget uses various planned expendi‐ ture reductions, as well as targeted revenue increases to balance. The 2019 budget is the first since the recession that calls for a substantive reduction in the levels of service provided by County departments, with total funding falling $18.4 million below the amount deemed necessary by County department directors to continue 2018 service levels.

Many departments are, understandably, using one‐time or limited restricted funds to support as much as $6 million in operations in 2019 – recognizing that those options will likely not be available in 2020. As such, service reductions could continue absent a structural fix to the County’s budget. To that end, the Board of County Commissioners has partnered with the Cincinnati Business Committee and Cincinnati Regional Business Committee to conduct a study of the County’s finances and structural budget gap. The goal of the study is to assess the nature of the problem and provide recommendations to County leaders on potential solutions. We remain optimistic that this initiative could provide the foundation on which to begin a deeper conversation with the community about the County’s financial situation and potential remedies to address the problem.

General Fund Expenditures The 2019 budget will entail ongoing reductions in force (both layoffs and attrition) at the discretion of independent offices, the continuation of hiring freezes, a 6% increase to employee health insurance costs, and substantial financial risk associated with budgeted levels that strain mandated service levels. Expense revisions in the 2019 budget include the following targeted items: • Reduction in funding for the Hamilton County Fusion Center and Sheriff’s patrol and corrections services. While the budget assumed the elimination of Sheriff patrols in western townships (at a savings of $1.6 million), the Sheriff has asserted that he will spread the reduction across other areas of the department. Jail capacity presents one of the greatest risks to the County from an operational and financial standpoint. Average daily population at the Justice Center has increased approximately 20% since January 2016 and State regulations now require felony five offenders to be housed locally. The County has worked to provide additional treatment capacity through its non‐profit partners, strengthened its Re‐entry programming, initiated early mitigations through the courts and devoted State grant funds to additional Electronic Monitoring Units. The County, through the Courts, is also exploring the expansion of alternative treatment

5 COUNTY SPOTLIGHT | Emergency Management Agency + Communications Center Smart Services Stress Safety

How will you learn about severe weather or emergencies in your area? How will you provide details to a 9‐1‐1 operator in case of your own emergency? Hamilton County Emergency Management and 9‐1‐1 Centers now offer residents two opportunities to sign up for state‐of‐ the‐art systems that share vital information during emergencies.

ALERT HAMILTON COUNTY will warn “opted‐in” Hamilton County residents and business owners about severe weather or an emergency occurring in their area, so that residents can be prepared to take action. Alert HC has the ability to contact residents via text message, email, home phone, cell phone, or work phone. By signing up for this free, private, and secure system, residents can choose from 43 emergency and weather alerts they wish to receive and how they wish to receive them.

Alert Hamilton County is paired with the life‐saving technology, SMART911, which allows users to provide important information to 9‐1‐1 call takers and first responders before an emergency happens. With Smart911, users are able to create a safety profile that includes information such as: family, medical, and pet information, as well as pictures, and even access codes into their residence.

Information provid‐ ed to Smart911 is completely private and secure. Smart911 is a nationwide system, so if you are traveling in an area that subscribes to Smart911, your safety profile will also be available to 9‐1‐1 call takers in that community.

Sign up for Alert Hamilton County and Smart911 at www.alerthc.org

6 programs and is building out General Fund approximately 100 additional jail Expenditures by Function beds with a State capital grant. • The Public Defender’s Office budg‐ et is a reduction of $114,000 from Judicial $82.7M 2018 expenses. History indicates Public Safety 34.6% that the growth in assigned coun‐ $100.7M sel costs could well exceed the 42.1% 2019 allocation.

• Retention of Heroin Coalition/treat‐ General ment funding via restricted funds, Government $37.6M as well as general funding for staff 15.7% support for the Heroin Coalition and operations of the Heroin Task Social Services Public Force. Commissioner action $1.9M Works Economic Debt restored funding in the Sheriff’s 0.8% Development Service $7.6M 3.2% Office and Fusion Center in sup‐ $2.2M $6.5M 2.7% port of Coalition work. 0.9% • A $490,000 reduction in funding for economic development program‐ ming including reduced site readiness investments, reduced ability to fund transportation initiatives, and reduced business attraction and retention programming. • Continuation of crime lab construction, but no sustained funding for deferred capital maintenance on County facilities. Failures and mainte‐ nance issues will be handled from County reserves. Also, at this time, operating funding for expanded capacity for the Coroner’s office and Justice Center has not been identified. • Commissioners restored funding for a maintenance worker at the Justice Center ($55,000) to ensure maintenance issues do not result in reduced jail capacity, and to replace a Coroner forensic analyst ($70,000) to reduce overtime costs. In addition to more targeted reductions, the 2019 budget also entails risk associated with departments that do not adhere to budget reductions. Agencies most likely to follow this scenario pose a financial risk of over‐spending between $4 million and $9 million—a significant impact for the general fund reserve.

General Fund Revenues The 2019 budget addresses expenses through a number of revenue initiatives: • $3.8 million for an increase to property transfer fees, an additional $1 per $1,000 of value at the time of a real estate sale.

7 COUNTY SPOTLIGHT | Office of Inclusion County Diversity Is Written in BOLD

BOLD (Building Opportunities by Leveraging Diversity) is Hamilton County’s economic inclusion initiative to safeguard inclusion and diversity in operations like staff recruitment, hiring, and advancement, and in purchasing and procurement with small businesses.

BOLD supports two key policies: Purchasing & Procurement Policy. To pro‐ mote small business participation in projects, Robert L. Bell, it is the policy of the Board of Commissioners Director of Inclusion that no contracting decision or contract award shall be based upon race, color, creed, sex, national origin, age or other unlawful basis. Human Resources Policy. Employees shall be treated fairly and equitably based solely upon merit, fitness, and other occupational qualifications. Personnel actions or decisions concerning any term or condition of employment shall not unlawfully discriminate on the basis of race, sex, sexual orientation, gender identity, age, religion, color, national origin, ancestry, disability, or other non‐job related criteria.

BOLD provides or requires: • Countywide training and support programs that improve inclusion. • Quarterly inclusion reports on overall and diverse spending of county departments. • Inclusion plans to be submitted with bids, quotes, and proposals. • Educational workshops for small and other businesses on how to do business with Hamilton County. • Training for small businesses on bonding, financing, planning, technology, and partnerships. • Presentations from large contractors about their expectations of subcontractors, how their business processes work, and how to respond to their solicitations. • “Match‐Maker” events that facilitate networking between large and small contractors. • An organization‐wide list of small businesses and others that wish to do business with Hamilton County.

Contact Robert Bell at 513‐946‐4428 or robert.bell@hamilton‐co.org

8 • $1 million for increased Sheriff General Fund Revenues by Source patrol fees to contracted commu‐ nities, moving to a formula that is Service consistent for all jurisdictions, and Fees $57.3M that recoups the full cost of 23.9% “boots on the ground” in these Property communities. Tax $38.2M Sales 16.0% • $280,000 in increased fees to Tax communities for 9‐1‐1 services, a $78.7M 32.9% Intergovernmental $1 increase per call. $32.1M • $90,000 in new fees for 13.4% inspections related to hillside stability and erosion control, and $80,000 for increases to building Other Interest permit fees. Revenue Fines and $11.2M $14.8M Forfeitures 4.7% Growth of existing revenues will 6.2% $7.1M 3.0% generate $3.5 million in interest earnings, $2.3 million in sales tax, and $500,000 in property tax.

General Fund Reserve Balance The County’s financial position should be considered in a broader context than just the annual budget. The most common representation of a County’s fiscal health is the general fund reserve. The chart below illustrates the 2019 budget’s 13.6% projected balance toward satisfying the Commissioners’ 15% goal and substantially achieving the Government Finance Officers Association (GFOA) recommended reserve level of two months of operating expenses. The 2019 reserve is a resource to guard against over‐budget expenses during this year’s structural budget review.

General Fund Reserve

$34.5M $36.2M $35.9M

$31.3M $32.7M $32.1M $32.2M $32.5M 15.5% 15.8% 13.9% 13.4% 13.6%

2015 2016 2017 2018 2019 Budget General Fund Reserve Commission Reserve Goal / 15% GFOA Standard

9 2019 Restricted Funds Budget

Function/Fund Revenues Expenses Employees Public Works Metropolitan Sewer District 280,776,838 219,899,109 ‐‐ 1 Engineer’s Road Funds (4 funds) 28,882,154 34,740,748 161.66 Storm Water Funds (Engineer/Planning, 2 funds) 3,288,759 3,772,214 14.08 Hydrant Repair/Water Lines (Planning) 1,702,831 1,788,192 10.46 Social Services Children’s Services Levy (JFS) 104,393,008 107,320,664 ‐‐ Public Assistance & Family Fund (JFS) 106,412,957 105,178,156 841.00 Senior Services Levy 25,202,844 25,046,047 0.15 Bureau of Child Support (JFS) 14,926,427 14,734,049 134.00 Workforce Investment (JFS) 5,775,968 5,775,968 ‐‐ Health Developmental Disabilities Services Levy 91,969,540 89,219,794 380.00 Mental Health Levy 34,268,252 36,993,511 15.30 Indigent Care Levy 39,231,662 25,064,476 0.87 Mental Health and Recovery Services (3 Funds) 8,649,879 10,416,878 2.11 Family Services and Treatment Levy 6,211,915 2,003,863 4.40 Recreational Activities Stadium/Ballpark Construction Debt 42,245,192 42,245,192 ‐‐ Union Terminal Sales Tax 42,235,921 35,959,431 ‐‐ Paul Brown Stadium Operating/Capital 1,244,807 16,835,068 28.53 Riverfront Taxes, PILOT Payments 24,180,614 11,914,208 ‐‐ Parking Operations 16,488,760 14,540,236 1.95 Zoological Gardens Levy 6,949,215 7,129,880 0.05 Ballpark Operating/Capital 699,381 3,699,026 1.70 Banks Development Oversight/Debt 3,218,231 3,218,231 3.64 General Government Medical Self‐Insurance Fund 54,362,958 54,367,814 4.15 Real Estate Assessment (Auditor) 9,515,020 9,706,248 49.15 Delinquent Tax Collections (Treasurer) 3,259,500 3,324,834 17.20 Workers’ Compensation ‐‐ 2,766,728 2.15 Other Funds (6 Funds) 3,673,000 2,840,058 21.40 Public Safety Indigent Care Levy ‐ Inmate Medical 370,000 13,576,408 66.00 9‐1‐1 Center/Wireless Revenue (2 Funds) 10,927,720 11,840,492 85.42 Crime Information Center Levy/CLEAR Levy 4,004,305 4,605,042 ‐‐ 1 Other Funds (9 Funds) 3,592,750 5,625,297 24.26 Judicial Auto Title (Clerk of Courts) 4,407,000 4,723,477 45.00 Family Services & Treatment Levy (Residential Svcs) ‐ 4,003,350 4.70 Other Funds (24 Funds) 6,558,833 11,604,417 63.16 Economic Development Hotel/Motel Lodging Tax 18,045,595 19,491,652 0.75 Main Street Parking Garage 1,074,920 1,067,604 0.70 Debt Service (3 Funds) 10,688,020 11,850,100 ‐‐ Environmental Control (Solid Waste Mgmt) 3,000,000 3,310,727 9.68 Total Restricted Funds $1,022,434,777 $982,199,188 1,993.62 2

1 Personnel in these agencies are employees of the City of Cincinnati. 2 An additional 206 employees are supported in separately legislated grant funds, and at the Soil & Water Conservation District.

10 2019 Restricted Funds Budget

Across all restricted funds the Board of County Commissioners has appropriat‐ ed $982.2 million for 2019, a $54.5 million (5.8%) increase from the $927.9 million approved for 2018. Major increases in expenses include: • $26.5 million in Children’s Services related to the new property tax levy to better serve children and families (detailed on page 13). • $8.7 million in the Sewer District, largely for personnel costs (+$4.3M, 8.0%) and the sewer backup program (+$3.9M, 68.4%). • $6.2 million in employee health costs due to increasing claims. • $4.5 million in Paul Brown Stadium capital repairs per an agreement with the Bengals. Repairs include structural steel painting, and replace‐ ments of fields, point‐of‐sale systems, and stadium speaker systems. • $3.9 million in the Engineer’s office for projected road repairs. • $2.8 million in hotel lodging tax distributions reflecting improved revenue performance and increased grants to local convention centers. • $2.6 million for riverfront parking equipment, new lot construction, and annual waterproofing. These increases are offset by elimination of a parking subsidy to the general fund (‐$3.0M), a transition in service provisions at Development Disabilities Services (‐$2.9M), and lower Restricted Fund debt service (‐$1.3M). Expenditures by Function Property Tax Levies. Property tax revenues increased $39.9 Social million from 2018 collections. Services $258.1M This was due to the addition of a 26.3% three‐year Children’s Services levy approved in November Health/ 2018. The levy will address the Environmental Public Works Services over 40% increase in children $260.2M $167.0M and families needing services in 26.5% 17.0% Hamilton County. The Commissioners maintained the Recreational current tax rate for the Activities $135.5M Cincinnati Zoo levy approved by 13.8% voters in May 2018. All other Public Safety/ levy agencies continue to Judicial balance operations through the $56.0M General Gov’t/Debt/ Economic Development 5.7% use of reserves and service level $105.4M adjustments. The Tax Levy 10.7%

11 COUNTY SPOTLIGHT | Union Terminal Sales Tax Renovation Preserves County Icon

Over 2½ years, more than 2,400 craftsmen worked more than 9,000 hours to turn back the clock on Union Terminal, preserving its past and securing its future for generations to come. The historic undertaking was the first full structural restoration in the National Historic Landmark’s history.

In Union Terminal’s eight decades, it has suffered substantial water damage, neces‐ sitating significant repairs to remain func‐ tional. The community voiced their support of the Art Deco master‐ piece’s major renova‐ tion in November 2014 with the passage of a five‐year, one‐quarter of one percent Hamilton County sales tax. The estimated $175.7 million generated by the sales tax was the catalyst for the start of Union Terminal’s $228 million restoration.

The project addressed the building’s exterior envelope – windows, rooftops, masonry – to prevent future water penetration. It also repaired and restored iconic historic features, like the vibrant glass tile mosaics in the Rotunda, the glowing clock on the building’s façade, and the 8,000‐ square‐foot fountain. Mechanical, plumbing, and electrical systems were updated, making the building more efficient to operate while more effec‐ tively serving the needs of the building and guests.

Throughout the project, construction crews worked with historic preser‐ vation architects and art conservators, consulting original design docu‐ ments to meticulously restore historic elements with modern construction techniques.

With Union Terminal’s past preserved and its future secure, Cincinnati Museum Center is boldly reimagining the museum experience, debuting new permanent exhibits over the next several years.

Thanks to Union Terminal’s historic restoration, the community can reclaim its local icon.

12 Review Committee will be conducting reviews of the Developmental Disabilities Services and Family Services and Treatment levies for the November 2019 ballot. Job and Family Services. In response to the ever‐growing need for services, voters approved an additional three‐year levy for Children’s Services in 2018. The additional levy of $38 million in local funding for children and families will be used to: support the increased cost to serve our children and families whether they are in home, kinship, or foster care; allow JFS to offer preventa‐ tive services to work with families to keep children from entering JFS custody, and offer enhanced kinship care support to keep children with extended families when possible (40.5% of placements in 2018). To further assist families, JFS has established the Client Rights Office to help navigate the complexities of JFS and work to resolve concerns with care; enhanced its website to make it more family Restricted Fund friendly; and will contract for a Revenues by Source parent advocacy program. Metropolitan Sewer District. Property Tax The MSD operating budget was $243.9M approved at $219.9 million for 23.9% 2019. The non‐personnel Service budget is in‐line with a 1% Fees inflation rate, despite projected $428.4M 41.9% Intergovernmental cost increases such as $1.5 mil‐ $147.2M lion in billing services provided 14.4% by Greater Cincinnati Water Works, and $1.0 million in the cost of chemicals. The Sewer Back‐Up (SBU) non‐personnel Other Sales & budget is $9.6 million. Recent Revenue Hotel Tax history has shown the SBU $75.0M $127.9M program activities to be increas‐ 7.3% 12.5% ingly unpredictable, as they are Intergovernmental revenue includes grants, Medicaid receipts, driven by weather events. This and State revenue sharing. Other revenue includes auto title fees, gasoline taxes, dog licenses, court fines, and other portion of the budget is subject subsidies and reimbursements. to increase during the year, depending on rain volume. Under current sewer rates, revenue is projected at $280.8 million for 2019. No rate increase was included for 2019 as work continues to implement recommendations to maintain rate affordability in the face of the $2 billion in federally‐mandated capital improvements. An order from the federal District Court dated September 21, 2018, extended the 1968 sewer district operating agreement between the City of Cincinnati and Hamilton County indefinitely. The parties remain in mediation to resolve their disputes under the supervision of Judge Michael R. Barrett.

13 2019 Property Taxes

Hamilton County taxpayers make possible Hamilton many community‐enriching programs through County special property tax levies. County levies 19.6% support services for abused and neglected children, senior citizens, and people who are developmentally disabled and mentally ill, as All Other Jurisdictions (Cities, Villages, Townships, Schools, well as providing indigent health care, treat‐ Parks, and Library Districts) ment alternatives to incarceration, law 80.4% enforcement technology, and support for the Cincinnati Zoo. Who’s Taxing You? In the average Property taxes are calculated by millage rates. 2019 tax district detailed below, One mill equals $1.00 for every $1,000 of less than 20% of property taxes are property value. Taxes are collected based on under the taxing authority of the 35% of a property’s value. For example, if a County Commissioners.

Average County Property Taxes. The table below shows property taxes (including credits) for homes in a representative taxing district in Hamilton County. While the total millage represents the countywide average, taxes for school districts and municipalities vary widely throughout the County.

Assessed County Crime Family Indigent Home General Info Services & Senior Mental Health Value Fund System Treatment Zoo Services Health Care

Full Millage 2.26 0.54 0.34 0.46 1.60 2.99 4.07 Effective Millage 2.26 0.16 0.33 0.34 1.25 1.58 1.63

$100,000 $68 $5 $10 $10 $39 $48 $49

$125,000 $85 $6 $12 $13 $49 $60 $62

$150,000 $103 $7 $15 $15 $59 $71 $74

$175,000 $120 $8 $17 $18 $69 $83 $86

$200,000 $137 $10 $20 $20 $79 $95 $99

$225,000 $154 $11 $22 $23 $88 $107 $111

$250,000 $171 $12 $25 $26 $98 $119 $123

$275,000 $188 $13 $27 $28 $108 $131 $136

$300,000 $205 $14 $30 $31 $118 $143 $148

The levies highlighted in green above are part of the County budget. Those in blue—park and library levies; city, village, and township levies; and school levies— appear in this document for completeness only. While proceeds of these levies are administered and distributed by the County Auditor, the levies of these political subdivisions do not fall under the taxing authority of the County Commissioners. The calculations above should be used for general information only. For more detailed calculations, visit the County Auditor at: www.hamiltoncountyauditor.org

14 property is worth $100,000, the millage rate would be applied to $35,000. In addition, taxes due are reduced by factors set by state and by local tax credits. Most property tax levies only receive additional revenue due to new construc‐ tion. When property values change, the millage rate is automatically adjusted so that the total revenue stays close to what voters originally approved. For 2019, voters 16.17 approved an additional 15.49 15.82 Children’s Services levy 15.10 increasing the amount 12.80 11.92 collected by $70.16 for every $100,000 in home value. Successful claims before the County Board of Revision lowered property values, thus increasing Summit Cuyahoga Hamilton Montgomery Lucas Franklin the County’s effective (Akron) (Cleveland) (Cincinnati) (Dayton) (Toledo) (Columbus) millage rate by an Effective Tax Rates, 2019. The chart above shows effective additional $5.18 per residential millage for property taxes under the County $100,000 in value. Commissioners in the most populous counties in the State.

Developmtl Cities/ Joint Disabilities Children Public Villages/ School Vocational Services Services Parks Library Townships Districts School* TOTAL

4.13 4.75 1.03 2.00 16.08 67.03 2.70 109.98 3.78 3.78 0.99 1.96 15.37 41.82 2.01 77.24

$114 $124 $30 $59 $465 $1,265 $61 $2,336

$143 $155 $37 $74 $581 $1,581 $76 $2,920

$171 $186 $45 $89 $697 $1,897 $91 $3,504

$200 $217 $52 $104 $813 $2,213 $106 $4,087

$229 $247 $60 $118 $929 $2,529 $121 $4,671

$257 $278 $67 $133 $1,046 $2,845 $137 $5,255

$286 $309 $75 $148 $1,162 $3,161 $152 $5,839

$314 $340 $82 $163 $1,278 $3,478 $167 $6,423

$343 $371 $90 $178 $1,394 $3,794 $182 $7,007

Varying tax rates for cities, villages, townships, and school districts result in total effective millage rates in the County that range from 45.05 to 114.27. The average rate of taxation used for the calculations above is the rate for District 135: North College Hill city and school district.

* Residents of Hamilton County outside the Cincinnati Public and Northwest Local school districts pay property tax for the support of the Great Oaks Joint Vocational School (JVS) District. Residents of Northwest Local support the Butler County Technical and Career Development School District (1.93 mills).

15 COUNTY SPOTLIGHT | Recorder’s Office Volunteer’s Achievements Are Historic

James G. Dempsey is a volunteer working for the last eight years with the Hamilton County Recorder’s Office (HCRO) to discover, arrange and digitize over three million pages of historic indexes, veteran discharges, and real estate‐related records so local citizens may access them. During the same period, he has spent many hours recov‐ ering over two million pages of historic probate court, clerk of court, and county engineer records. To aid record access, he led a team of volunteers to transcribe indexes to Mr. Dempsey and Recorder Nadel over 130,000 estates, deeds, and court cases that survived the 1884 courthouse fire. In 2012, he was instrumental in saving WPA Hamilton County cemetery map books thought lost for 40 years.

In recognition, the Recorder’s Office presented him the Griffin Yeatman Award in 2010. Recorder Norbert A. Nadel has stated, “It has been extremely rewarding for the HCRO to have Jim Dempsey volunteer his time and efforts in assisting us in the retrieval and preservation of our historic documents. He has saved taxpayer’s dollars with his knowledge and volunteerism. We are indebted to him for all his fine work.”

A 1966 Purdue University engineering graduate, Jim was one of the first to use computers for historic and genealogical database purposes. He has published four books and over 30 articles on local history and has a 40 year involvement in historic preservation with the Cincinnati History Library and Archives. Jim is a 30‐year board member and director of the Hamilton County Genealogical Society. In 2004 he went to Germany to establish a formal ‘sister society’ relationship with the Osnabruck family history society.

Do you have skills to share as a volunteer with Hamilton County? Visit our website at www.hamiltoncountyohio.gov for a complete description of county departments and services.

16 2019 Hamilton County Elected Officials

Board of County Commissioners Denise Driehaus Todd Portune Stephanie Summerow Dumas Joseph T. Deters, Prosecutor Norbert A. Nadel, Recorder Jim Neil, Sheriff Dusty Rhodes, Auditor Dr. Lakshmi K. Sammarco, Coroner Robert A. Goering, Treasurer Ted Hubbard, Engineer Aftab Pureval, Clerk of Courts

Hamilton County Vision To serve the residents of Hamilton County by providing the best and most responsive county government in America

Hamilton County Mission To reach out to Hamilton County residents to provide efficient service of the highest quality, encourage resident participation in service development and to deliver county services equitably

This document is produced by the Hamilton County Office of Budget and Strategic Initiatives County Administration Building, Room 603 138 East Court Street, Cincinnati, Ohio 45202 (513) 946‐4400

Jeff Aluotto, County Administrator John P. Bruggen, Director, Office of Budget and Strategic Initiatives

Public feedback on the 2019 budget may be submitted via the County website, or by calling County Administration or the County Commissioners at the contact numbers on the next page.

Hamilton County also maintains social media accounts on Twitter (@HamiltonCntyOH) and Facebook (HamiltonCountyOhio).

Over 25 years of budget documents are available for download from the budget office page on the County website: www.hamiltoncountyohio.gov

Budget publications are also available at the Public Library of Cincinnati and Hamilton County.

17 Hamilton County Board of Commissioners 138 East Court Street, Room 603, Cincinnati, OH 45202 www.hamiltoncountyohio.gov General Information Phone Number: (513) 946‐INFO (4636)

Addiction Service Hotline ...... 281‐7880 Health District ...... 946‐7800 Appeals Court...... 946‐3500 Human Resources ...... 946‐4700 Auditor ...... 946‐4000 Jail/Inmate Info ...... 946‐6300 Auto Titles ...... 946‐4646 Job and Family Services ...... 946‐1000 Building Inspections...... 946‐4550 Jury Commission ...... 946‐JURY (5879) Clerk of Courts ...... 946‐5656 Juvenile Court...... 946‐9200 Child Abuse/Neglect. . . . . 241‐KIDS (5437) Law Library ...... 946‐5300 Child Support Services...... 946‐7387 League of Women Voters ...... 281‐8683 Commissioner Driehaus ...... 946‐4406 Library...... 369‐6900 Commissioner Portune ...... 946‐4401 Marriage Licenses ...... 946‐3589 Commissioner Summerow Dumas. . 946‐4410 Mental Health Hotline...... 558‐8888 Common Pleas Court...... 946‐5800 Mental Health/Recovery Svcs. . . 946‐8600 Community Development...... 946‐8230 Municipal Court ...... 946‐5200 Coroner...... 946‐8700 Park District ...... 521‐PARK (7275) Council on Aging ...... 721‐1025 Planning + Development...... 946‐4550 County Administration ...... 946‐4400 Probate Court ...... 946‐3600 Developmental Disabilities . . . . . 794‐3300 Probation ...... 946‐9600 Dog Warden ...... 541‐6100 Prosecutor ...... 946‐3000 Domestic Relations Court ...... 946‐9000 Public Defender ...... 946‐3700 Economic Development ...... 631‐8292 Purchasing ...... 946‐4355 Elder Abuse/Neglect . . . . . 421‐LIFE (5433) Recorder ...... 946‐4600 Election Information ...... 632‐7000 Reentry Office ...... 946‐4304 Emergencies...... 911 River City Corrections ...... 946‐6801 Non‐Emergency Police ...... 825‐2280 Sewer District...... 352‐4900 Non‐Emergency Fire ...... 825‐2260 Sheriff ...... 946‐6400 Emergency Management ...... 263‐8200 Soil and Water Conservation . . . 772‐7645 Engineer ...... 946‐4250 SPCA ...... 541‐6100 Environmental Services...... 946‐7777 Stormwater District ...... 946‐4254 Facilities ...... 946‐5000 Treasurer ...... 946‐4800 Fire Hydrant Repair ...... 946‐8950 Veterans Services ...... 946‐3300 Foster/Adoption Recruitment. . . 632‐6366 Voter Registration ...... 632‐7000